SA成本核算原理.ppt

* * * * * * * * * Functions in the period-end closing process for product cost collectors: 1.Template allocation for automatic allocation of process costs and activity types. 2.Revaluation, at actual prices, of activity types and business processes with which cost objects were debited 3.Calculation of overhead expenses 4.Calculation of work in process: In Product Cost by Period, the work in process is valuated at target cost. 5.Variance calculation: The variance calculation function investigates the causes of the balance on the order. This function provides answers to questions such as: Why did the production process cost more than anticipated? 6.Settlement 6.1The work in process is settled to Financial Accounting and Profit Center Accounting. 6.2The balance on the order is settled to Financial Accounting, Actual Costing/Material Ledger, and Profit Center Accounting. 6.3The variance categories are settled to Profitability Analysis. 7.The Schedule Manager simplifies the period-end closing process. This function is described in detail elsewhere. * 1.You can determine the actual prices for activity types and business processes at the end of the period. The actual prices are the actual costs divided by the quantities consumed. 2.You control whether revaluation at actual prices is possible in Customizing in the parameters for the actual version that depend on the fiscal year. In addition, you specify whether revaluation at actual prices takes place separately for each activity type. 3.You calculate actual prices in Overhead Cost Controlling. 4.Revaluation at actual prices is performed in the period-end closing process for the product cost collector. The cost object is charged with the difference between the actual price and the price originally allocated to it. 5.You can revaluate activities and business processes at actual prices in the following components: 5.1In Cost Object Controlling, for all cost objects (product cost collectors; production orders and process o